Sample Term Paper

In the article I agree with the fact that there must be a certain common accounting standard for all the organizations worldwide to follow in order to avoid business decision making conflicts.

Since these accounting standards have been followed for a very long time and have become a norm in the United States it will not be easy to change and make one particular standard for all to follow but in order for the organizations to continue on the path of trade, efforts should be made to at least issue standards with similar provisions Although fair value accounting has provided a firm base for convergence between the two parties,  the two bodies need to explore more areas for establishing standards which have not been highlighted in the article.

Cohn, M. (2009, September 30). FASB and IASB Try to Avoid Divergence. [online] Available from WebCPA: <http://www.webcpa.com/news/FASB-IASB-Divergence-51886-1.html> [Accessed on October 6, 2009]

Cyert, R. M. and DeGroot, M. H. (1987). Bayesian Analysis and Uncertainty in Economic Theory. New Jersey: Rowman and Littlefield.

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